Income Tax Appellate Tribunal - Pune
Maharashtra Academy Of Engg & ... vs Deputy Commissioner Of Income-Tax, ... on 27 November, 2018
आयकर अपीलीय अिधकरण "ए
ए" यायपीठ पुणे म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
सु ी सुषमा चावला,
चावला याियक सद य,
सद य एवं ी अिनल चतुवद
ी,
ी लेखा सद य,
सद य के सम
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
M.A. Nos. 07 & 08/PUN/2018
(Arising out of ITA Nos.2401 & 2402/PUN/2012)
िनधा रण वष / Assessment Years : 2008-09 & 2009-10
Maharashtra Academy of Engineering
and Educational Research,
S.No.124, Ex-Serviceman Colony,
Paud Road, Kothrud,
Pune - 411 029
PAN : AAAAM1206F ........ आवेदक/Applicant
बनाम / V/s.
The Deputy Commissioner of Income Tax,
Central Circle-1(1), Pune ...... यथ / Respondent
Assessee by : Shri Sunil Pathak
Revenue by : Shri Sanjeev Ghei
सुनवाई क तारीख / घोषणा क तारीख /
Date of Hearing : 26.10.2018 Date of Pronouncement : 27.11.2018
आदेश / ORDER
PER SUSHMA CHOWLA, JM
The Miscellaneous Applications filed by applicant are against order of Tribunal dated 23.05.2017.
2. The present Miscellaneous Applications relate to two assessment years 2008- 09 and 2009-10 wherein the issue was identical and in view thereof we dispose of the present Miscellaneous Applications by this consolidated order for the sake of convenience. However, the reference is being made to the facts and issues raised in M.A.No.07/PUN/2018 for the assessment year 2008-09.
2
MA Nos.07 & 08/PUN/2018 A.Yrs. 2008-09 & 2009-10
3. The applicant is aggrieved by the order of the Tribunal dated 23.05.2017 wherein it was held in Para No.12 that the donations of Rs.18,62,575/- were not corpus donations and further the deduction claimed under section 11 of the Act in respect of such donations was not allowed to the assessee. It was pointed out to the Tribunal that though it does not have letters of the donors with the direction that such donations should be treated as corpus donations but they had to be treated as normal donations under section 11 of the Act.
4. The learned Authorized Representative for the assessee in this regard pointed out that in the appeals decided for assessment years 1999-00 to 2004-05 in ITA Nos. 915 to 920/PUN/2012, in Para Nos. 140 to 144, the Tribunal had dealt with similar issue and had held that the said donations do not constitute corpus donations, however, they were to be included as income in the hands of the assessee and exemption was to be granted under section 11 of the Act. He further stressed that in earlier years. once they were held to be not corpus donations but they were considered as income eligible for deduction under section 11 of the Act. Similarly, in the present case, there is no change in facts as in the earlier assessment years and exemption under section 11 of the Act should have been granted to the assessee in respect of these donations. Hence, the mistake being apparent from record where the earlier orders of the Tribunal were not followed, then the same may be rectified. He also pointed out that the Assessing Officer had never doubted that it was not donations.
5. The learned Departmental Representative for the Revenue on the other hand pointed out that the arguments of the assessee have been considered elaborately by the Tribunal with special reference to Para No.19 and thereafter, the decision has been given and there is no merit in the present Miscellaneous Application moved by the applicant.
3
MA Nos.07 & 08/PUN/2018 A.Yrs. 2008-09 & 2009-10
6. We have considered the rival contentions and perused the record. The assessee in the present appeal had raised Ground No.6 against addition made on account of re-casted Income and Expenditure account which also included sum of Rs.18,62,575/- which was claimed by the assessee to be corpus donations. Vide Para No.19, the Tribunal takes note of the written note furnished by the assessee wherein it had fairly admitted that it was not having the letters of donors for treating the donations as corpus donations, accordingly, as in the past year, Rs.18,62,575/- was to be included in income under section 11 of the Act. Further, the Tribunal also notes the plea of the assessee that 'assessee further admits that following the order of Tribunal, the Assessing Officer be directed to determine the income as per section 11 of the Act.' Vide Para No.22, this part of Ground of appeal No.6 was decided and it was held that, in the absence of the letters of donors against its claim of donations being corpus donations to the extent of Rs.18,62,575/-, the said receipts were to be added in the hands of the assessee. The Tribunal then holds that the assessee was not entitled to claim of deduction under section 11 of the Act in respect of such donations. It may be pointed out that all the objections raised by the applicant in the present Miscellaneous Applications were the arguments of the assessee for which a written note was also furnished and the same has been considered by the Tribunal and taken note in Para No.19 of the order dated 23.05.2017 and thereafter, the issue has been decided against the assessee vide Para No.22 of the impugned order. Once the Tribunal has noted and considered the arguments of the assessee while deciding the issue, then such order which has been decided on merits is not available for rectification under section 254(2) of the Act since the Tribunal has no powers to review its decision. The limited power available to the Tribunal under section 254(2) of the Act is to correct any mistakes apparent from record. Since the issue has already been considered by the Tribunal it cannot be considered as a mistake apparent from record. Hence, we find no merit in the present Miscellaneous Application and the same is dismissed. 4
MA Nos.07 & 08/PUN/2018 A.Yrs. 2008-09 & 2009-10
7. The facts and issues raised in the Miscellaneous Application for the assessment year 2009-10 are similar to the facts and issues raised in assessment year 2008-09. Accordingly, our decision in assessment year 2008-09 would apply mutatis-mutandis to assessment year 2009-10.
8. In the result, both the Miscellaneous Applications of the assessee are dismissed.
Order pronounced on this 27th day of November, 2018.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
लेखा सद य/ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
पुणे / Pune; दनांक / Dated : 27th November, 2018.
Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(A)-III, Pune.
4. The CIT Central, Pune.
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "ए" ब च, पुणे / DR, ITAT, "A" Bench, Pune.
6. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.